An ex parte  order was passed under S. 144 wherein certain ad hoc disallowance out of the total expenses was made. The assessee filed an appeal before the Commissioner (Appeals), who, dismissed the assessee’s appeal, on the ground that no compliance was made to notices of hearings. The Commissioner (Appeals) presumed that the assessee did not wish to pursue the appeal, and passed an ex parte order dismissing the appeal in limine for reason of non-prosecution of appeal by assessee. On appeal the Tribunal held that ,CIT(A) cannot dismiss an appeal in limine on account of non-prosecution or if assessee seeks to withdraw appeal or if assessee does not press appeal. Order of CIT(A) is set aside. Followed CIT v. Premkumar Arjundas Luthra (HUF) ( 2016) 240 Taxman 133 ( Bom) (HC)( AY.2013-14)